Top income tax
33.0%
Worldwide system
Corporate tax
20.0%
distributions only
PVN
21.0%
standard rate
Tax residency
183 days
63 tax treaties
Latvia tax profile
Data year: 2025
- Tax system
- Worldwide CIT only on distributions/deemed distributions (similar to Estonia).
- Top PIT rate
- 33.0%
- Corporate tax rate
- 20.0% (distributions only)
- PVN
- 21.0%
- Capital gains tax
- 20.0% 20% flat. Real estate gains also 20%.
- Social security (employee)
- 10.5%
- Social security (employer)
- 23.6%
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 63
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 105,300 | 25.5% |
| EUR 105,300 | and above | 33.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if declared domicile or present 183+ days in any 12-month period in Latvia
- Exit tax
- No
- CFC rules
- Yes CFC rules under ATAD implementation
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 1
Sources
- PwC Latvia Tax Summary (accessed Mar 23, 2026) PIT, CIT, PVN, social security